{
  "url": "https://openlegislation.uk/eu-decision-1978-528/annex/annex-A.2",
  "json_url": "https://openlegislation.uk/eu-decision-1978-528/annex/annex-A.2.json",
  "legislation": "eudn/1978/528",
  "legislation_title": "Council Decision of 6 June 1978 accepting on behalf of the Community three Annexes to the International Convention on the simplification and harmonization of customs procedures (78/528/EEC)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1978-528",
  "path": "annex/annex/A.2",
  "kind": "appendix",
  "number": "ANNEX A.2",
  "heading": "ANNEX CONCERNING THE TEMPORARY STORAGE OF GOODS",
  "text": "INTRODUCTION\nIt is important that, on arrival, goods may be permitted to be unloaded from the means of transport as soon as possible. In recognition of this fact customs administrations have introduced arrangements under which the discharge of cargo may commence as soon as possible after arrival with a minimum of formalities subject to the revenue being safeguarded.\nFor a variety of reasons some time may elapse between the arrival of the goods and the lodgement of the relevant goods declaration. In these circumstances customs authorities require the goods to be kept under customs control and for this purpose they are usually placed in a specified area where they are stored pending lodgement of the goods declaration. Such areas are termed temporary stores and may consist of buildings or may be enclosed or unenclosed spaces.\nThe provisions of this Annex do not apply to the storage of goods in customs warehouses or in free zones.\nDEFINITIONS\nFor the purposes of this Annex:\n(a) the term ‘temporary storage of goods’ means the storing of goods under customs control in premises and enclosed or unenclosed spaces specified by the customs (hereinafter called temporary stores) pending lodgement of the goods declaration;\n(b) the term ‘import duties and taxes’ means customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;\n(c) the term ‘goods declaration’ means a statement made in the form prescribed by the customs, by which the persons interested indicate the customs procedure to be applied to the goods and furnish the particulars which the customs requires to be declared for the application of that procedure;\n(d) the term ‘customs control’ means measures applied to ensure compliance with the laws and regulations which the customs are responsible for enforcing;\n(e) the term ‘security’ means that which ensures to the satisfaction of the customs that an obligation to the customs will be fulfilled. Security is described as ‘general’ when it ensures that the obligations arising from several operations will be fulfilled;\n(f) the term ‘person’ means both natural and legal persons, unless the context otherwise requires.\nPRINCIPLES\n1.\nStandard\nThe temporary storage of goods shall be governed by the provisions of this Annex.\n2.\nStandard\nNational legislation shall specify the conditions to be fulfilled and the formalities to be accomplished in respect of goods placed in temporary store.\nSCOPE\n3.\nStandard\nThe customs authorities shall authorize the establishment of temporary stores whenever they deem it necessary to meet the requirements of trade and industry.\nNotes:\n1.\nIn accordance with the provisions of national legislation, temporary stores may be managed by the customs authorities, by other authorities or by natural or legal persons.\n2.\nTemporary stores may be open to all importers and other persons entitled to dispose of goods being imported, or use of them may be restricted to specified persons.\n4.\nStandard\nTemporary storage shall be allowed in respect of all kinds of goods irrespective of quantity, country of origin or country whence arrived. However, goods which constitute a hazard, which are likely to affect other goods or which require special installations shall be admitted only into temporary stores specially designed to receive them.\n5.\nStandard\nThe only document to be required when goods are placed in temporary store shall be that used to describe the goods when they are produced to the customs.\nMANAGEMENT OF TEMPORARY STORES\n6.\nStandard\nThe requirements as regards the construction, layout and management of temporary stores and the arrangements for the storage of goods, for stock-keeping and accounting and for customs control shall be laid down by the customs authorities.\nNotes:\n1.\nFor the purposes of control the customs may, in particular:\nkeep, or require to be kept, accounts of goods placed in the temporary store (by using either special registers or the relevant documentation);\nkeep the temporary store under permanent or intermittent supervision;\nrequire that the temporary store be double-locked (secured by the lock of the person concerned and by customs lock);\ntake stock of the goods in the temporary store from time to time.\n2.\nGoods are usually required to be stored in locked premises. However, bulky or heavy goods and low-duty goods which constitute little revenue risk are frequently stored in unenclosed spaces under customs supervision.\n7.\nStandard\nNational legislation shall specify the person or persons held responsible for the payment of any import duties and taxes chargeable on goods placed in a temporary store which are not accounted for to the satisfaction of the customs authorities.\n8.\nStandard\nWhen security is required from the authority or person managing a temporary store, the customs authorities shall accept a general security.\n9.\nRecommended practice\nThe amount of any security should be set as low as possible having regard to the import duties and taxes potentially chargeable.\n10.\nRecommended practice\nThe customs authorities, should waive security where the temporary store is under adequate customs supervision, in particular where it is customs locked.\nAUTHORIZED OPERATIONS\n11.\nStandard\nAny person entitled to dispose of goods in temporary stores shall, for the purposes of preparing the goods declaration, be allowed to:\n(a) inspect them;\n(b) weigh them;\n(c) take samples, against payment of the import duties and taxes where appropriate.\n12.\nStandard\nGoods in temporary store shall be allowed to undergo normal operations necessary for their preservation in their unaltered state.\nNote:\nThe normal operations necessary for the preservation of the goods in their unaltered state may include cleaning, beating, removal of dust, sorting and repair or change of faulty packings.\n13.\nRecommended practice\nGoods in temporary store should be allowed under such conditions as may be laid down by the customs authorities, to undergo normal operations necessary to facilitate their removal from store and their further transport.\nNote:\nThese operations may include sorting, piling, weighing, marking, labelling. They may also involve the consolidation of different consignments of goods intended for further transport under a single transport document and/or a single customs document (groupage).\nDURATION OF TEMPORARY STORAGE\n14.\nStandard\nWhere national legislation lays down a time limit for temporary storage, the time allowed shall be sufficient to enable the importer to complete the necessary formalities to place the goods under a customs procedure.\nNote:\nThe time limit laid down may vary according to the mode of transport used, and in the case of goods imported by sea may well be of considerable duration.\n15.\nRecommended practice\nAt the request of the person concerned, and for reasons deemed valid by the customs authorities, the latter should extend the period initially fixed.\nDETERIORATION, DAMAGE, LOSS, DESTRUCTION OR ABANDONMENT OF GOODS\n16.\nStandard\nGoods deteriorated, spoiled or damaged by accident or force majeure before leaving the temporary store shall be allowed to be cleared as if they had been imported in their deteriorated, spoiled or damaged state.\n17.\nStandard\nGoods in temporary store which are destroyed or irrecoverably lost by accident or force majeure shall not be subjected to import duties and taxes, provided that such destruction or loss is duly established to the satisfaction of the customs authorities.\nAny waste or scrap remaining after destruction shall be liable, if taken into home use, to the import duties and taxes that would be applicable to such waste and scrap imported in that state.\n18.\nStandard\nAt the request of the person entitled to dispose of them, goods in temporary store shall be allowed to be abandoned, in whole or in part, to the revenue or to be destroyed or rendered commercially valueless under customs control, as the customs authorities may decide. Such abandonment or destruction shall not entail any cost to the revenue.\nAny waste or scrap remaining after destruction shall be liable, if taken into home use, to the import duties and taxes that would be applicable to such waste and scrap imported in that state.\nREMOVAL FROM TEMPORARY STORE\n19.\nStandard\nAny person having the right to dispose of the goods shall be entitled to remove them from temporary store subject to compliance with the conditions and formalities in each case.\nNote:\nThe customs authorities may require the person concerned to establish his right to dispose of the goods.\nGOODS NOT REMOVED FROM TEMPORARY STORE\n20.\nStandard\nNational legislation shall specify the procedure to be followed when goods are not removed from temporary store within the period laid down.\n21.\nRecommended practice\nWhen goods not removed from temporary store are sold by the customs, the proceeds of the sale, after deduction of the import duties and taxes and all other charges and expenses incurred, should either be made over to the person(s) entitled to receive them, when this is possible, or be held at their disposal for a specific period.\nINFORMATION CONCERNING TEMPORARY STORAGE\n22.\nStandard\nThe customs authorities shall ensure that all relevant information regarding the temporary storage of goods is readily available to any person interested.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1978/528/annex/annex/A.2",
    "retrieved_at": "2026-11-01T15:20:59.875372+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}